Identify FIFO Layers used on Sales Invoices

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I am trying to figure out how to identify which FIFO layer(s) were used to create Cost of Goods Sold entries on Posted Sales Invoices. I don't see any references in either the Value Entry table or the Item Ledger Entry table that links the FIFO Purchase Receipt Item Ledger Entry to the COGS entry.

Is there a way to do this? I am being asked to provide information regarding the Purchase Receipt that was used to cost out the transaction and relieve the Inventory cost and qty.

Thanks.

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Dynamics 365 Business Central

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Valentin Castravet 32,157 Super User 2026 Season 1 on at

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You need to go to the Item Ledger Entries, select the shipment line and then click on Entry -> Applied Entries. This will show you the specific purchase receipt applied to the shipment.

Valentin Castravet
Work: Zander ERP Services
Blog: Dynamics 365 Business Central Insights
LinkedIn: www.linkedin.com/in/valentin-c-0500a247/

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ME-31032107-0 765 on at

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Valentin Castravet,

I can see how they are associated in the Applied Item Entries page, but cannot figure out how the 2 Item Ledger Entries are linked together in the table. I need to build some queries, and I figured there would be a field in the table that links them, but cannot determine how it works.

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OussamaSabbouh 12,878 Super User 2026 Season 1 on at

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Hello,

There is no direct field linking two Item Ledger Entries. FIFO links are stored in Item Application Entry (Table 339), which connects the outbound ILE (sale) to the inbound ILE (purchase receipt) using Outbound Item Entry No. and Inbound Item Entry No.. For queries, you must join ILE → Item Application Entry → ILE. This is standard BC design and only reliable after Adjust Cost – Item Entries is run.

Regards,

Oussama Sabbouh

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TAHER_El_Mehdi 836 on at

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In standard Business Central, that linkage is recorded in Item Application Entry (the application history that pairs negative item entries—sales, consumption—with the positive entries—receipts, outputs, transfers—according to the item’s costing method and posting date/time).

Below is a practical way to identify which FIFO layer(s) costed a posted sales invoice and to retrieve the purchase receipt(s) behind it.

How FIFO cost layers are tracked

Cost layers are created by positive Item Ledger Entries (ILEs) (e.g., Purchase Receipt, Item Journal positive adj., Transfer Receipt, Production Output).

When you post a sale, Business Central creates a negative ILE. The system then applies that negative entry to one or more positive ILEs (FIFO = earliest remaining quantity first).

The applications (pairings, quantities) are stored in Item Application Entry.
This is the authoritative link between your sale and the inbound cost layer(s).

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Pallavi Phade 5,420 Super User 2026 Season 1 on at

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Namaste @ME-31032107-0

You can check below tables Item Application Entry and Item Application Entry History which maintain logs

Item Application Entry defines inbound entry no and outboud entry which will help the exact relation of Application . Inbound and Outbound Entry numbers are item ledger Entry Numbers only . You will get the information of cost applied and Quantity applied

Example

1) Purchase receipt( Inbound) with sales Shipment ( Outbound)

2) Sales Credit memo ( Inbound) with sales Shipment ( Inbound)

3) ) Purchase receipt( Inbound) with undo purchase reeipt ( Outbound)

Item Ledger Entry No is linked in Value Entry and based on which u can get queries .

Hope this can give some hint for your query to proceed

Warm Regards

Pallavi Phade

www.linkedin.com/in/pallaviphade131116

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